Decree of the Government of the Russian Federation dated May 6, 2008 No. 359


Decree of the Government of the Russian Federation dated May 6, 2008 No. 359

Approved

Government Decree

Russian Federation

dated May 6, 2008 No. 359

Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment

1. This Regulation establishes the procedure for organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, subject to the issuance of a document drawn up on a strict reporting form, equivalent to a cash receipt, as well as the procedure for approval, recording, storage and destruction of such forms.

2. On strict reporting forms, receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents equivalent to to cash receipts (hereinafter referred to as documents).

3. The document must contain the following details, except for the cases provided for in paragraphs 5 and 6 of these Regulations:

a) name of the document, six-digit number and series;

b) name and legal form - for the organization;

last name, first name, patronymic - for an individual entrepreneur;

c) location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person having the right to act on behalf of the legal entity without a power of attorney);

d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;

e) type of service;

f) the cost of the service in monetary terms;

g) the amount of payment made in cash and (or) using a payment card;

h) date of calculation and preparation of the document;

i) position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);

j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

4. The document form is printed or generated using automated systems.

A document form produced by printing must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of its execution, circulation), unless otherwise provided by regulatory legal acts on the approval of forms of such document forms.

5. If, in accordance with the legislation of the Russian Federation, federal executive authorities are vested with the authority to approve forms of document forms used in the provision of services to the population, such federal executive authorities approve the specified forms of document forms for making cash payments and (or) settlements with using payment cards without using cash register equipment.

6. If it is necessary to exclude from the form of the document the details provided for in subparagraphs “g” - “i” of paragraph 3 of these Regulations, the form of document forms when providing services by cultural institutions (cinema and film distribution institutions, theatrical and entertainment enterprises, concert organizations, philharmonic groups, circus enterprises and zoos, museums, parks (gardens) of culture and recreation), including exhibition services and artistic design, and physical culture and sports services (carrying out sports and entertainment events) are approved by the relevant federal executive authorities exercising the functions of developing state policy and legal regulation in the established field of activity.

7. The list of information contained in the documents specified in paragraphs 5 and 6 of these Regulations is established by the federal executive authorities vested with the authority to approve forms of document forms.

The forms of document forms approved in accordance with paragraphs 5 and 6 of these Regulations are used by organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved.

8. When filling out a document form, it must be ensured that at least 1 copy is completed at the same time, or the document form must have detachable parts, unless otherwise provided by the regulatory legal acts of the federal executive authorities specified in paragraphs 5 and 6 of these Regulations.

9. Placing the series and number on the form of a printed document is carried out by the manufacturer of the forms. Duplicating the series and number on the document form is not allowed, with the exception of the series and number applied to the copy (tear-off parts) of the document form, drawn up in accordance with paragraph 8 of these Regulations.

10. The document form must be filled out clearly and legibly; corrections are not allowed. A damaged or incorrectly filled out document form is crossed out and attached to the document form book for the day on which they were filled out.

11. Document forms can be generated using an automated system. At the same time, in order to simultaneously fill out the document form and issue the document, the following requirements must be met:

a) the automated system must be protected from unauthorized access, identify, record and store all operations with the document form for at least 5 years;

b) when filling out a document form and issuing a document by an automated system, the unique number and series of its form are stored.

12. Organizations and individual entrepreneurs, at the request of tax authorities, are required to provide information from automated systems about issued documents.

13. Accounting of document forms produced by printing, according to their names, series and numbers, is maintained in the document form accounting book. The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization (individual entrepreneur), and also sealed (stamp).

14. The head of the organization (individual entrepreneur) concludes with the employee who is entrusted with receiving, storing, recording and issuing document forms, as well as accepting cash from the population in accordance with the documents, an agreement on liability in accordance with the legislation of the Russian Federation.

The head of the organization (individual entrepreneur) creates conditions that ensure the safety of document forms.

15. Document forms received by the organization (individual entrepreneur) are accepted by the employee specified in paragraph 14 of these Regulations in the presence of a commission formed by the head of the organization (individual entrepreneur). Acceptance is made on the day the document forms are received. Upon acceptance, the compliance of the actual quantity, series and numbers of document forms with the data specified in the accompanying documents (invoices, receipts, etc.) is checked, and an acceptance certificate of document forms is drawn up. The act approved by the head of the organization (individual entrepreneur) is the basis for the acceptance of document forms for registration by the specified employee.

16. Forms of documents are stored in metal cabinets, safes and (or) specially equipped premises under conditions that prevent their damage and theft. At the end of the working day, the storage area for document forms is sealed or sealed.

17. Inventory of document forms is carried out within the time frame for conducting an inventory of cash in the cash register.

18. When monitoring the proper use of document forms, the presence of the seal of the organization (individual entrepreneur) and the signature of the chief accountant (accountant) or individual entrepreneur on the covers (sheets pasted on books) of used books with receipts (bound forms) is checked, as well as the presence of copies of documents (document spines), the absence of corrections in them, the correspondence of the amounts indicated in the copies (document spines) with the amounts reflected in the cash book.

19. Copies of documents (stubs) confirming the amount of cash received (including using payment cards) packed in sealed bags are stored in a systematic manner for at least 5 years. At the end of the specified period, but not earlier than the expiration of a month from the date of the last inventory, copies of documents (stubs) are destroyed on the basis of an act of their destruction drawn up by a commission formed by the head of the organization (individual entrepreneur). Incomplete or damaged document forms are destroyed in the same manner.

20. If documents are used, cash payments and (or) payments using payment cards without the use of cash register equipment are carried out in the following order:

a) when paying for services in cash, an authorized person of the organization (individual entrepreneur):

fills out the document form, with the exception of the space for personal signature (if such details are available);

receives funds from the client;

names the amount of funds received and places them separately in full view of the client;

signs the document (if there is space for a personal signature);

names the amount of change and gives it to the client along with the document, while paper bills and small change coins are issued at the same time;

b) when paying for services using a payment card, an authorized person of the organization (individual entrepreneur):

receives a payment card from the client;

fills out the document form, with the exception of the space for personal signature (if such details are available);

inserts a payment card into a device for reading information from payment cards and receives confirmation of payment on the payment card;

signs the document (if there is space for a personal signature);

returns the payment card to the client along with a document and a document confirming the transaction using the payment card;

c) when making a mixed payment, in which one part of the service is paid in cash, the other - using a payment card, the issuance of the document and change, as well as the return of the payment card, are carried out simultaneously.

Russian logistics

To establish that the forms of strict reporting forms approved before the entry into force of Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” , may be applied until December 1, 2008, unless otherwise provided in paragraph three of this paragraph. Establish that the forms of strict reporting forms approved in accordance with Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” to upon entry into force of this resolution, are applied by all organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved.

Establish that forms of strict reporting forms approved before the entry into force of this resolution for services in respect of which the procedure for approving forms of strict reporting forms is determined in accordance with paragraphs 5 and 6 of the Regulations approved by this resolution may be applied before their approval in accordance with the specified Regulations.

3. To recognize as invalid:

Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” (Collected Legislation of the Russian Federation, 2005, N 14, Art. 1251);

Decree of the Government of the Russian Federation of December 5, 2006 N 743 “On introducing amendments to paragraph 2 of Decree of the Government of the Russian Federation of March 31, 2005 N 171” (Collected Legislation of the Russian Federation, 2006, N 50, Art. 5347);

Decree of the Government of the Russian Federation dated August 27, 2007 N 542 “On amending paragraph 2 of the Decree of the Government of the Russian Federation dated March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without application of cash register equipment" (Collected Legislation of the Russian Federation, 2007, No. 36, Art. 4382).

Chairman of the Government of the Russian Federation V. Zubkov

Position

on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment

(as amended on February 14, 2009)

1. This Regulation establishes the procedure for organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, subject to the issuance of a document drawn up on a strict reporting form, equivalent to a cash receipt, as well as the procedure for approval, recording, storage and destruction of such forms.

2. On strict reporting forms, receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents equivalent to to cash receipts (hereinafter referred to as documents).

3. The document must contain the following details, except for the cases provided for in paragraphs 5 - 6 of these Regulations:

a) name of the document, six-digit number and series;

b) name and legal form - for the organization;

last name, first name, patronymic - for an individual entrepreneur;

c) location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney);

d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;

e) type of service;

f) the cost of the service in monetary terms;

g) the amount of payment made in cash and (or) using a payment card;

h) date of calculation and preparation of the document;

i) position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);

j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

4. The document form is printed or generated using automated systems.

A document form produced by printing must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of its execution, circulation), unless otherwise provided by regulatory legal acts on the approval of forms of such document forms.

5. If, in accordance with the legislation of the Russian Federation, federal executive authorities are vested with the authority to approve forms of document forms used in the provision of services to the population, such federal executive authorities approve the specified forms of document forms for making cash payments and (or) settlements with using payment cards without using cash register equipment.

5.1. Documents used in the provision of services for the transportation of passengers and luggage by road and urban ground electric transport must contain the details established by the Rules for the transportation of passengers and luggage by road transport and urban ground electric transport.

6. If it is necessary to exclude from the form of the document the details provided for in subparagraphs “g” - “i” of paragraph 3 of these Regulations, the form of document forms when providing services by cultural institutions (cinema and film distribution institutions, theatrical and entertainment enterprises, concert organizations, philharmonic groups, circus enterprises and zoos, museums, parks (gardens) of culture and recreation), including exhibition services and artistic design, and physical culture and sports services (carrying out sports and entertainment events) are approved by the relevant federal executive authorities exercising the functions of developing state policy and legal regulation in the established field of activity.

7. The list of information contained in the documents specified in paragraphs 5 and 6 of these Regulations is established by the federal executive authorities vested with the authority to approve forms of document forms.

The forms of document forms approved in accordance with paragraphs 5 and 6 of these Regulations are used by organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved.

8. When filling out a document form, it must be ensured that at least 1 copy is completed at the same time, or the document form must have detachable parts, except for the following cases:

a) the regulatory legal acts of the federal executive authorities specified in paragraphs 5 and 6 of these Regulations establish a different procedure for filling out the document form;

b) all details of the document are filled in typographically when preparing the document form;

c) all or part of the document details are indicated in electronic form.

9. Placing the series and number on the form of a printed document is carried out by the manufacturer of the forms. Duplicating the series and number on the document form is not allowed, with the exception of the series and number applied to the copy (tear-off parts) of the document form, drawn up in accordance with paragraph 8 of these Regulations.

10. The document form must be filled out clearly and legibly; corrections are not allowed. A damaged or incorrectly filled out document form is crossed out and attached to the document form book for the day on which they were filled out.

11. Document forms can be generated using an automated system. At the same time, in order to simultaneously fill out the document form and issue the document, the following requirements must be met:

a) the automated system must be protected from unauthorized access, identify, record and store all operations with the document form for at least 5 years;

b) when filling out a document form and issuing a document by an automated system, the unique number and series of its form are stored.

12. Organizations and individual entrepreneurs, at the request of tax authorities, are required to provide information from automated systems about issued documents.

13. Accounting of document forms produced by printing, according to their names, series and numbers, is maintained in the document form accounting book. The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization (individual entrepreneur), and also sealed (stamp).

14. The head of the organization (individual entrepreneur) concludes with the employee who is entrusted with receiving, storing, recording and issuing document forms, as well as accepting cash from the population in accordance with the documents, an agreement on liability in accordance with the legislation of the Russian Federation.

The head of the organization (individual entrepreneur) creates conditions that ensure the safety of document forms.

15. Document forms received by the organization (individual entrepreneur) are accepted by the employee specified in paragraph 14 of these Regulations in the presence of a commission formed by the head of the organization (individual entrepreneur). Acceptance is made on the day the document forms are received. Upon acceptance, the compliance of the actual quantity, series and numbers of document forms with the data specified in the accompanying documents (invoices, receipts, etc.) is checked, and an acceptance certificate of document forms is drawn up. The act approved by the head of the organization (individual entrepreneur) is the basis for the acceptance of document forms for registration by the specified employee.

16. Forms of documents are stored in metal cabinets, safes and (or) specially equipped premises under conditions that prevent their damage and theft. At the end of the working day, the storage area for document forms is sealed or sealed.

17. Inventory of document forms is carried out within the time frame for conducting an inventory of cash in the cash register.

18. When monitoring the proper use of document forms, the presence of the seal of the organization (individual entrepreneur) and the signature of the chief accountant (accountant) or individual entrepreneur on the covers (sheets pasted on books) of used books with receipts (bound forms) is checked, as well as the presence of copies of documents (document spines), the absence of corrections in them, the correspondence of the amounts indicated in the copies (document spines) with the amounts reflected in the cash book.

19. Copies of documents (stubs) confirming the amount of cash received (including using payment cards) packed in sealed bags are stored in a systematic manner for at least 5 years. At the end of the specified period, but not earlier than the expiration of a month from the date of the last inventory, copies of documents (stubs) are destroyed on the basis of an act of their destruction drawn up by a commission formed by the head of the organization (individual entrepreneur). Incomplete or damaged document forms are destroyed in the same manner.

20. If documents are used, cash payments and (or) payments using payment cards without the use of cash register equipment are carried out in the following order:

a) when paying for services in cash, an authorized person of the organization (individual entrepreneur):

fills out the document form, with the exception of the space for personal signature (if such details are available);

receives funds from the client;

names the amount of funds received and places them separately in full view of the client;

signs the document (if there is space for a personal signature);

names the amount of change and gives it to the client along with the document, while paper bills and small change coins are issued at the same time;

b) when paying for services using a payment card, an authorized person of the organization (individual entrepreneur):

receives a payment card from the client;

fills out the document form, with the exception of the space for personal signature (if such details are available);

inserts a payment card into a device for reading information from payment cards and receives confirmation of payment on the payment card;

signs the document (if there is space for a personal signature);

returns the payment card to the client along with a document and a document confirming the transaction using the payment card;

c) when making a mixed payment, in which one part of the service is paid in cash, the other - using a payment card, the issuance of the document and change, as well as the return of the payment card, are carried out simultaneously.

see also

Directive of
the Central Bank of June 20, 2007 N 1843-U On the maximum amount of cash payments and the expenditure of cash received at the cash desk of a legal entity or the cash office of an individual entrepreneur
Resolution of the Government of the Russian Federation dated May 6, 2008 N 359 On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment

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Decree of the Government of the Russian Federation dated February 27, 2008 N 123 On introducing amendments to Decree of the Government of the Russian Federation dated December 1, 2006 N 737

Decree of the Government of the Russian Federation dated July 15, 2008 N 539 On introducing amendments to Decree of the Government of the Russian Federation dated December 1, 2006 N 737

Documents Statistics on documents and execution of orders

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

dated March 12, 2021 No. 359

MOSCOW

On approval of the Rules for the invitation and selection of independent experts included in the composition of competition and certification commissions of federal government bodies

In accordance with Part 82 of Article 22 and Part 102 of Article 48 of the Federal Law “On the State Civil Service of the Russian Federation,” the Government of the Russian Federation decides:
1. Approve the attached Rules for the invitation and selection of independent experts included in the competition and certification commissions of federal government bodies.

2. Clause 16 of the Rules approved by this resolution comes into force on July 1, 2021.

Chairman of the Government of the Russian Federation M. Mishustin

APPROVED by Decree of the Government of the Russian Federation dated March 12, 2021 No. 359

RULES for invitation and selection of independent experts included in the composition of competition and certification commissions of federal government bodies

1. These Rules establish the procedure for invitation and selection by the Ministry of Labor and Social Protection of the Russian Federation of independent experts included in the composition of competition and certification commissions formed in federal government bodies (hereinafter referred to as the commissions), from among representatives of scientific, educational and other organizations who are specialists in relevant areas and types of professional activities of state civil servants of the Russian Federation, on issues of personnel technologies and the state civil service of the Russian Federation (hereinafter referred to as independent experts).

2. Independent experts can be citizens of the Russian Federation with higher education and, as a rule, at least 4 years of work experience in the areas and types of professional activities of state civil servants of the Russian Federation (hereinafter referred to as civil servants), on issues of personnel technologies and state civil services of the Russian Federation (hereinafter referred to as the civil service).

3. The Ministry of Labor and Social Protection of the Russian Federation, from among the citizens specified in paragraph 2 of these Rules, creates and maintains a register of independent experts recommended for inclusion in the competition and certification commissions of federal government bodies (hereinafter referred to as the register).

The register provides for the classification of information about independent experts by areas and types of professional activities of civil servants, issues of personnel technology and civil service, in which these persons are specialists.

4. To form and update the register, the Ministry of Labor and Social Protection of the Russian Federation invites independent experts by sending requests for nominations of independent experts to scientific, educational and other organizations (hereinafter referred to as organizations) or state bodies and local governments that are the founders of these organizations (hereinafter referred to as organs).

5. Information about the candidacy of an independent expert to be included in the commission is sent to the Ministry of Labor and Social Protection of the Russian Federation in the form according to Appendix No. 1 within a period not exceeding 30 calendar days from the date the organization or body received the request specified in paragraph 4 of these Rules

6. Heads of organizations and bodies have the right to send proposals for candidacies of independent experts to the Ministry of Labor and Social Protection of the Russian Federation on their own initiative in the form provided for in Appendix No. 1 to these Rules.

7. It is not allowed to send information about the candidacy of an independent expert without his consent, provided for in Appendix No. 1 to these Rules, as well as without the consent of the head of the organization of which this person will be a representative.

8. The Ministry of Labor and Social Protection of the Russian Federation reviews the information specified in paragraphs 5 and 6 of these Rules within 30 calendar days from the date of their receipt.

9. Based on the results of consideration of information on the candidacies of independent experts, the Ministry of Labor and Social Protection of the Russian Federation:

enters into the register information about the candidacies of independent experts that comply with the provisions of paragraph 2 of these Rules;

ensures that the heads of organizations and bodies that sent the information specified in paragraphs 5 and 6 of these Rules are informed about the inclusion (non-inclusion) of independent experts in the register by posting the relevant information on the official website of the federal state information system in the field of civil service.

The basis for not including a candidacy of an independent expert in the register is non-compliance with the requirements established by paragraphs 2 and 7 of these Rules.

10. The representative of the employer, no later than 45 calendar days before the formation of commissions or changes in their composition, including in connection with the expiration of the 3-year period of stay of an independent expert in the commission (commissions), sends to the Ministry of Labor and Social Protection of the Russian Federation a request to invite an independent expert (independent experts) included in the commission (commissions), without indicating his personal data in the form according to Appendix No. 2.

Requests from the employer's representative to invite independent experts to be included in commissions formed in the territorial bodies of the federal government body (if any) are sent to the Ministry of Labor and Social Protection of the Russian Federation by the personnel service of the central apparatus of the federal government body.

11. The Ministry of Labor and Social Protection of the Russian Federation selects an independent expert (independent experts) who is a specialist in the areas and types of professional activities of civil servants, on issues of personnel technologies and civil service, which are specified in the request of the employer’s representative, and taking into account his consent for inclusion in the commission (commissions) of the relevant federal government body, no later than 30 calendar days from the date of receipt of the request, the representative of the employer sends information about the independent expert (independent experts) to the federal government body.

12. Federal government bodies inform the Ministry of Labor and Social Protection of the Russian Federation about the exclusion of an independent expert (independent experts) from the commission (commissions) within 10 working days after such a decision is made.

The Ministry of Labor and Social Protection of the Russian Federation, within 10 working days from the date of receipt of information about the exclusion of an independent expert from the commission (commissions), ensures that changes are made to the register and the independent expert and the organization of which this person is a representative are informed about this.

13. Organizations or bodies inform the Ministry of Labor and Social Protection of the Russian Federation about the recall of a person recommended for inclusion in the commission (commissions) as an independent expert, if such a decision is made by the head of the organization of which this person is a representative, with justification for such recall.

The Ministry of Labor and Social Protection of the Russian Federation, within 10 working days from the date of receipt of information about the withdrawal of an independent expert, notifies the federal government body in whose commission (commissions) the independent expert is included, and makes appropriate changes to the register.

14. With the consent of an independent expert, his stay in the commission (commissions) is allowed after dismissal from the organization of which this person is a representative, within a 3-year period from the date of the first inclusion of this independent expert in the commission (commissions).

15. The re-inclusion of an independent expert in the commission (commissions) can be carried out no earlier than 3 years after the end of his term in the relevant commission (commissions).

16. Formation and maintenance of the register, as well as information interaction between the Ministry of Labor and Social Protection of the Russian Federation, organizations, bodies and independent experts, provided for in paragraphs 5 - 7, paragraphs two and three of paragraph 9 and paragraphs 11 - 13 of these Rules, are carried out using Federal state information system in the field of civil service.

____________

APPENDIX No. 1k to the Rules for the invitation and selection of independent experts included in the composition of the competition and certification commissions of federal government bodies

(form)

INFORMATION about the candidacy of an independent expert to be included in the competition and (or) certification commissions of a federal government body

___________________________________________________________________________

(last name, first name and patronymic (if available)

1. Date of birth ______________________________________________________________

2. Information about education _____________________________________________

___________________________________________________________________________

(direction of training (specialty), qualification)

___________________________________________________________________________

(name of educational organization, year of graduation)

3. Topics of scientific and educational activities

___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________

4. Information about the academic degree, academic title _____________________________

___________________________________________________________________________

5. Information about awards, honorary titles _________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

6. Information on participation in competition and (or) certification commissions of federal government bodies, government bodies of constituent entities of the Russian Federation, local government bodies, organizations with an indication of the period ______________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

7. Place of work as of the date of submission of this information ________________________

___________________________________________________________________________

___________________________________________________________________________

8. Information on the presence, as a rule, of at least 4 years of work experience in the areas and types of professional activities of state civil servants of the Russian Federation, on issues of personnel technologies and the state civil service of the Russian Federation

Month and yearPosition indicating organizationAreas and types of professional service activities of state civil servants of the Russian Federation, issues of personnel technologies and the state civil service of the Russian Federation

receipts

care

9. Information about place of residence (stay), mobile phone number, email address __________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

10. Information on readiness to participate in the work of the competition and (or) certification commissions, indicating the names of settlements and constituent entities of the Russian Federation:

competition commission

certifying commission

competition and certification commissions

___________________________________________________________________________

___________________________________________________________________________

11. Additional information (at the discretion of the candidate) ____________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

12. Names of federal government bodies (territorial bodies indicating the subject of the Russian Federation), in which an independent expert is ready to take part in the competition (certification) commission without prior approval ________________________________________________

__________________________________________________________________________

___________________________________________________________________________

Additional information (at the discretion of the candidate) _______________________

___________________________________________________________________________

I confirm the accuracy and completeness of this information and my consent to their inclusion in the register of independent experts recommended for inclusion in the competition and certification commissions of federal government bodies, to conduct verification activities against me and to the processing of my personal data (including automated processing) by persons who have access to the specified register, and also express my consent to the posting of my personal data (last name, first name, patronymic (if any), position) on the official website of the federal state information system in the field of civil service

______________________________

(signature)

________________________________________

(last name, first name and patronymic (if any) of the person recommended as an independent expert - representative of the organization)

"___" _______________ 20___

______________________________

(signature)

___________________________________________

(position, surname, first name and patronymic (if any) of the head of the organization, the representative of which will be the independent expert, who approved the candidacy)

"___" _______________ 20___

____________

APPENDIX No. 2 to the Rules for the invitation and selection of independent experts included in the composition of the competition and certification commissions of federal government bodies

(form)

REQUEST to invite an independent expert (independent experts) to be included in the competition and (or) certification commissions of a federal government body

Please provide information about the independent expert(s) for inclusion in the competition and (or) certification commissions ________________________________________________________________________________________________________________________________________________________________

(name of the federal government body, its territorial body)

___________________________________________________________________________,

(address of the location of the competition and certification commissions of the federal government body, its territorial body)

meeting the following requirements:

1. _________________________________________________________________________

(description of the requirements for each independent expert, indicating the areas and types of professional activities of state civil servants of the Russian Federation, issues of personnel technologies and the state civil service of the Russian Federation)

2. _________________________________________________________________________

(description of the requirements for each independent expert, indicating the areas and types of professional activities of state civil servants of the Russian Federation, issues of personnel technologies and the state civil service of the Russian Federation)

3. ________________________________________________________________________.

(description of the requirements for each independent expert, indicating the areas and types of professional activities of state civil servants of the Russian Federation, issues of personnel technologies and the state civil service of the Russian Federation)

Please provide this information by ______________________________

___________________________________________________________________________

(taking into account the date of the planned meeting of the competition or certification commission of the federal government body, its territorial body)

________________________

(tenant's representative)

______________

(signature)*

__________________

(last name, first name and patronymic (if available)

"___" _______________ 20___

_____________________

* When sending a request in electronic form, including using the federal state information system in the field of civil service, it can be signed with a simple electronic signature or an enhanced qualified electronic signature of the employer’s representative.

____________

Legislative framework of the Russian Federation

not valid Edition from 06.05.2008

detailed information

Name of documentDecree of the Government of the Russian Federation dated 06.05.2008 N 359 “ON THE PROCEDURE FOR CASH PAYMENTS AND (OR) PAYMENTS USING PAYMENT CARDS WITHOUT THE USE OF CASH CONTROL EQUIPMENT”
Document typedecree, regulation
Receiving authorityRussian government
Document Number359
Acceptance date01.01.1970
Revision date06.05.2008
Date of registration with the Ministry of Justice01.01.1970
StatusIt does not work
Publication
  • Document in electronic form FAPSI, STC "System"
  • “Rossiyskaya Gazeta”, N 100, 05/13/2008
  • "Financial newspaper", N 21, 2008
  • “Collection of Legislation of the Russian Federation” N 19 05/12/2008, Art. 2191
NavigatorNotes

The current version is DECREE of the Government of the Russian Federation dated 05/06/2008 N 359 (as amended on 02/14/2009) “ON THE PROCEDURE FOR CASH PAYMENTS AND (OR) SETTLEMENTS USING PAYMENT CARDS WITHOUT THE USE OF CASH CONTROL EQUIPMENT”

Decree of the Government of the Russian Federation dated 06.05.2008 N 359 “ON THE PROCEDURE FOR CASH PAYMENTS AND (OR) PAYMENTS USING PAYMENT CARDS WITHOUT THE USE OF CASH CONTROL EQUIPMENT”

Resolution

In accordance with paragraph 2 of Article 2 of the Federal Law “On the use of cash register equipment when making cash payments and (or) payments using payment cards,” the Government of the Russian Federation decides:

1. Approve the attached Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment.

2. Establish that the forms of strict reporting forms approved before the entry into force of the Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of a cash register technology” may be applied until December 1, 2008, unless otherwise provided in paragraph three of this paragraph.

Establish that the forms of strict reporting forms approved in accordance with Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” to upon entry into force of this resolution, are applied by all organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved.

Establish that forms of strict reporting forms approved before the entry into force of this resolution for services in respect of which the procedure for approving forms of strict reporting forms is determined in accordance with paragraphs 5 and 6 of the Regulations approved by this resolution may be applied before their approval in accordance with the specified Regulations.

3. To recognize as invalid:

Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” (Collected Legislation of the Russian Federation, 2005, N 14, Art. 1251);

Decree of the Government of the Russian Federation of December 5, 2006 N 743 “On introducing amendments to paragraph 2 of Decree of the Government of the Russian Federation of March 31, 2005 N 171” (Collected Legislation of the Russian Federation, 2006, N 50, Art. 5347);

Decree of the Government of the Russian Federation dated August 27, 2007 N 542 “On amending paragraph 2 of the Decree of the Government of the Russian Federation dated March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without application of cash register equipment" (Collected Legislation of the Russian Federation, 2007, No. 36, Art. 4382).

Chairman of the Government
of the Russian Federation V. ZUBKOV
APPROVED
by Decree of the Government of the Russian Federation dated May 6, 2008 N 359
REGULATIONS ON CASH PAYMENTS AND (OR) PAYMENTS USING PAYMENT CARDS WITHOUT THE USE OF CASH CONTROL EQUIPMENT

1. This Regulation establishes the procedure for organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, subject to the issuance of a document drawn up on a strict reporting form, equivalent to a cash receipt, as well as the procedure for approval, recording, storage and destruction of such forms.

2. On strict reporting forms, receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents equivalent to to cash receipts (hereinafter referred to as documents).

3. The document must contain the following details, except for the cases provided for in paragraphs 5 and 6 of these Regulations:

a) name of the document, six-digit number and series;

b) name and legal form - for the organization;

last name, first name, patronymic - for an individual entrepreneur;

c) location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney);

d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;

e) type of service;

f) the cost of the service in monetary terms;

g) the amount of payment made in cash and (or) using a payment card;

h) date of calculation and preparation of the document;

i) position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);

j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

4. The document form is printed or generated using automated systems.

A document form produced by printing must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of its execution, circulation), unless otherwise provided by regulatory legal acts on the approval of forms of such document forms.

5. If, in accordance with the legislation of the Russian Federation, federal executive authorities are vested with the authority to approve forms of document forms used in the provision of services to the population, such federal executive authorities approve the specified forms of document forms for making cash payments and (or) settlements with using payment cards without using cash register equipment.

6. If it is necessary to exclude from the form of the document the details provided for in subparagraphs “g” - “i” of paragraph 3 of these Regulations, the form of document forms when providing services by cultural institutions (cinema and film distribution institutions, theatrical and entertainment enterprises, concert organizations, philharmonic groups, circus enterprises and zoos, museums, parks (gardens) of culture and recreation), including exhibition services and artistic design, and physical culture and sports services (carrying out sports and entertainment events) are approved by the relevant federal executive authorities exercising the functions of developing state policy and legal regulation in the established field of activity.

7. The list of information contained in the documents specified in paragraphs 5 and 6 of these Regulations is established by the federal executive authorities vested with the authority to approve forms of document forms.

The forms of document forms approved in accordance with paragraphs 5 and 6 of these Regulations are used by organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved.

8. When filling out a document form, it must be ensured that at least 1 copy is completed at the same time, or the document form must have detachable parts, unless otherwise provided by the regulatory legal acts of the federal executive authorities specified in paragraphs 5 and 6 of these Regulations.

9. Placing the series and number on the form of a printed document is carried out by the manufacturer of the forms. Duplicating the series and number on the document form is not allowed, with the exception of the series and number applied to the copy (tear-off parts) of the document form, drawn up in accordance with paragraph 8 of these Regulations.

10. The document form must be filled out clearly and legibly; corrections are not allowed. A damaged or incorrectly filled out document form is crossed out and attached to the document form book for the day on which they were filled out.

11. Document forms can be generated using an automated system. At the same time, in order to simultaneously fill out the document form and issue the document, the following requirements must be met:

a) the automated system must be protected from unauthorized access, identify, record and store all operations with the document form for at least 5 years;

b) when filling out a document form and issuing a document by an automated system, the unique number and series of its form are stored.

12. Organizations and individual entrepreneurs, at the request of tax authorities, are required to provide information from automated systems about issued documents.

13. Accounting of document forms produced by printing, according to their names, series and numbers, is maintained in the document form accounting book. The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization (individual entrepreneur), and also sealed (stamp).

14. The head of the organization (individual entrepreneur) concludes with the employee who is entrusted with receiving, storing, recording and issuing document forms, as well as accepting cash from the population in accordance with the documents, an agreement on liability in accordance with the legislation of the Russian Federation.

The head of the organization (individual entrepreneur) creates conditions that ensure the safety of document forms.

15. Document forms received by the organization (individual entrepreneur) are accepted by the employee specified in paragraph 14 of these Regulations in the presence of a commission formed by the head of the organization (individual entrepreneur). Acceptance is made on the day the document forms are received. Upon acceptance, the compliance of the actual quantity, series and numbers of document forms with the data specified in the accompanying documents (invoices, receipts, etc.) is checked, and an acceptance certificate of document forms is drawn up. The act approved by the head of the organization (individual entrepreneur) is the basis for the acceptance of document forms for registration by the specified employee.

16. Forms of documents are stored in metal cabinets, safes and (or) specially equipped premises under conditions that prevent their damage and theft. At the end of the working day, the storage area for document forms is sealed or sealed.

17. Inventory of document forms is carried out within the time frame for conducting an inventory of cash in the cash register.

18. When monitoring the proper use of document forms, the presence of the seal of the organization (individual entrepreneur) and the signature of the chief accountant (accountant) or individual entrepreneur on the covers (sheets pasted on books) of used books with receipts (bound forms) is checked, as well as the presence of copies of documents (document spines), the absence of corrections in them, the correspondence of the amounts indicated in the copies (document spines) with the amounts reflected in the cash book.

19. Copies of documents (stubs) confirming the amount of cash received (including using payment cards) packed in sealed bags are stored in a systematic manner for at least 5 years. At the end of the specified period, but not earlier than the expiration of a month from the date of the last inventory, copies of documents (stubs) are destroyed on the basis of an act of their destruction drawn up by a commission formed by the head of the organization (individual entrepreneur). Incomplete or damaged document forms are destroyed in the same manner.

20. If documents are used, cash payments and (or) payments using payment cards without the use of cash register equipment are carried out in the following order:

a) when paying for services in cash, an authorized person of the organization (individual entrepreneur):

fills out the document form, with the exception of the space for personal signature (if such details are available);

receives funds from the client;

names the amount of funds received and places them separately in full view of the client;

signs the document (if there is space for a personal signature);

names the amount of change and gives it to the client along with the document, while paper bills and small change coins are issued at the same time;

b) when paying for services using a payment card, an authorized person of the organization (individual entrepreneur):

receives a payment card from the client;

fills out the document form, with the exception of the space for personal signature (if such details are available);

inserts a payment card into a device for reading information from payment cards and receives confirmation of payment on the payment card;

signs the document (if there is space for a personal signature);

returns the payment card to the client along with a document and a document confirming the transaction using the payment card;

c) when making a mixed payment, in which one part of the service is paid in cash, the other - using a payment card, the issuance of the document and change, as well as the return of the payment card, are carried out simultaneously.

Resolution No. 359 “On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment”

Government of the Russian Federation

Resolution No. 359 05/06/2008

Resolution No. 359 “On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment”

In accordance with paragraph 2 of Article 2 of the Federal Law “On the use of cash register equipment when making cash payments and (or) payments using payment cards,” the Government of the Russian Federation

DECIDES:

  1. Approve the attached Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment.
  2. To establish that the forms of strict reporting forms approved before the entry into force of Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” , may be applied until December 1, 2008, unless otherwise provided in paragraph three of this paragraph. Establish that the forms of strict reporting forms approved in accordance with Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” to upon entry into force of this resolution, are applied by all organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved. Establish that forms of strict reporting forms approved before the entry into force of this resolution for services in respect of which the procedure for approving forms of strict reporting forms is determined in accordance with paragraphs 5 and 6 of the Regulations approved by this resolution may be applied before their approval in accordance with the specified Regulations.
  3. Recognize as invalid: Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” (Collection of Legislation of the Russian Federation, 2005, N 14, art. 1251); Decree of the Government of the Russian Federation of December 5, 2006 N 743 “On amending paragraph 2 of the Decree of the Government of the Russian Federation of March 31, 2005 N 171” (Collected Legislation of the Russian Federation, 2006, N 50, Art. 5347); Decree of the Government of the Russian Federation dated August 27, 2007 N 542 “On amending paragraph 2 of the Decree of the Government of the Russian Federation dated March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without application of cash register equipment" (Collected Legislation of the Russian Federation, 2007, No. 36, Art. 4382).

Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment

  1. This Regulation establishes the procedure for organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, subject to the issuance of a document drawn up on a strict reporting form, equivalent to a cash receipt, as well as the procedure for approval, recording, storage and destruction of such forms.
  2. Receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents equivalent to cash receipts are drawn up on strict reporting forms intended for making cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population. checks (hereinafter referred to as documents).
  3. The document must contain the following details, except for the cases provided for in paragraphs 5 and 6 of these Regulations: a) name of the document, six-digit number and series; b) name and legal form - for the organization; last name, first name, patronymic - for an individual entrepreneur; c) location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person having the right to act on behalf of the legal entity without a power of attorney); d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document; e) type of service; f) the cost of the service in monetary terms; g) the amount of payment made in cash and (or) using a payment card; h) date of calculation and preparation of the document; i) position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur); j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.
  4. The document form is printed or generated using automated systems. A document form produced by printing must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of its execution, circulation), unless otherwise provided by regulatory legal acts on the approval of forms of such document forms.
  5. If, in accordance with the legislation of the Russian Federation, federal executive bodies are vested with the authority to approve forms of document forms used in the provision of services to the population, such federal executive bodies approve the specified forms of document forms for making cash payments and (or) settlements using payment cards without the use of cash register equipment.
  6. If it is necessary to exclude from the document form the details provided for in subparagraphs “g” - “i” of paragraph 3 of these Regulations, the form of document forms for the provision of services by cultural institutions (cinema and film distribution institutions, theatrical and entertainment enterprises, concert organizations, philharmonic groups, circus enterprises and zoos, museums, parks (gardens) of culture and recreation), including exhibition services and artistic design, and physical culture and sports services (carrying out sports and entertainment events) are approved by the relevant federal executive authorities, performing the functions of developing state policy and normative -legal regulation in the established field of activity.
  7. The list of information contained in the documents specified in paragraphs 5 and 6 of these Regulations is established by the federal executive authorities vested with the authority to approve the forms of document forms. The forms of document forms approved in accordance with paragraphs 5 and 6 of these Regulations are used by organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved.
  8. When filling out a document form, it must be ensured that at least 1 copy is completed at the same time, or the document form must have detachable parts, unless otherwise provided by the regulatory legal acts of the federal executive authorities specified in paragraphs 5 and 6 of these Regulations.
  9. The affixing of the series and number on the form of a printed document is carried out by the manufacturer of the forms. Duplicating the series and number on the document form is not allowed, with the exception of the series and number applied to the copy (tear-off parts) of the document form, drawn up in accordance with paragraph 8 of these Regulations.
  10. The document form must be filled out clearly and legibly; corrections are not allowed. A damaged or incorrectly filled out document form is crossed out and attached to the document form book for the day on which they were filled out.
  11. Formation of document forms can be done using an automated system. At the same time, in order to simultaneously fill out the document form and issue the document, the following requirements must be met: a) the automated system must be protected from unauthorized access, identify, record and store all operations with the document form for at least 5 years; b) when filling out a document form and issuing a document by an automated system, the unique number and series of its form are stored.
  12. Organizations and individual entrepreneurs, at the request of tax authorities, are required to provide information from automated systems about issued documents.
  13. Accounting of document forms produced by printing, according to their names, series and numbers, is maintained in the document form book. The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization (individual entrepreneur), and also sealed (stamp).
  14. The head of the organization (individual entrepreneur) concludes with the employee, who is entrusted with receiving, storing, recording and issuing document forms, as well as accepting cash from the population according to the documents, an agreement on financial liability in accordance with the legislation of the Russian Federation. The head of the organization (individual entrepreneur) creates conditions that ensure the safety of document forms.
  15. Document forms received by the organization (individual entrepreneur) are accepted by the employee specified in paragraph 14 of these Regulations in the presence of a commission formed by the head of the organization (individual entrepreneur). Acceptance is made on the day the document forms are received. Upon acceptance, the compliance of the actual quantity, series and numbers of document forms with the data specified in the accompanying documents (invoices, receipts, etc.) is checked, and an acceptance certificate of document forms is drawn up. The act approved by the head of the organization (individual entrepreneur) is the basis for the acceptance of document forms for registration by the specified employee.
  16. Document forms are stored in metal cabinets, safes and (or) specially equipped premises under conditions that prevent their damage and theft. At the end of the working day, the storage area for document forms is sealed or sealed.
  17. Inventory of document forms is carried out within the time frame for conducting an inventory of cash in the cash register.
  18. When monitoring the proper use of document forms, the presence of the seal of the organization (individual entrepreneur) and the signature of the chief accountant (accountant) or individual entrepreneur on the covers (sheets pasted on books) of used books with receipts (bound forms) is checked, as well as the presence of copies of documents (stubs) documents), the absence of corrections in them, the correspondence of the amounts indicated in the copies (the spines of the documents) with the amounts reflected in the cash book.
  19. Copies of documents (stubs) confirming the amount of cash received (including using payment cards) packed in sealed bags are stored in a systematic manner for at least 5 years. At the end of the specified period, but not earlier than the expiration of a month from the date of the last inventory, copies of documents (stubs) are destroyed on the basis of an act of their destruction drawn up by a commission formed by the head of the organization (individual entrepreneur). Incomplete or damaged document forms are destroyed in the same manner.
  20. If documents are used, cash payments and (or) payments using payment cards without the use of cash register equipment are carried out in the following order: a) when paying for services in cash, an authorized person of the organization (individual entrepreneur): fills out the document form, excluding the place for personal signature (if such details are available); receives funds from the client; names the amount of funds received and places them separately in full view of the client; signs the document (if there is space for a personal signature); names the amount of change and gives it to the client along with the document, while paper bills and small change coins are issued at the same time; b) when paying for services using a payment card, an authorized person of the organization (individual entrepreneur): receives a payment card from the client; fills out the document form, with the exception of the space for personal signature (if such details are available); inserts a payment card into a device for reading information from payment cards and receives confirmation of payment on the payment card; signs the document (if there is space for a personal signature); returns the payment card to the client along with a document and a document confirming the transaction using the payment card; c) when making a mixed payment, in which one part of the service is paid in cash, the other - using a payment card, the issuance of the document and change, as well as the return of the payment card, are carried out simultaneously.

Chairman of the Government of the Russian Federation V. Zubkov

In accordance with paragraph 2 of Article 2 of the Federal Law “On the use of cash register equipment when making cash payments and (or) payments using payment cards,” the Government of the Russian Federation

DECIDES:

  1. Approve the attached Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment.
  2. To establish that the forms of strict reporting forms approved before the entry into force of Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” , may be applied until December 1, 2008, unless otherwise provided in paragraph three of this paragraph. Establish that the forms of strict reporting forms approved in accordance with Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” to upon entry into force of this resolution, are applied by all organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved. Establish that forms of strict reporting forms approved before the entry into force of this resolution for services in respect of which the procedure for approving forms of strict reporting forms is determined in accordance with paragraphs 5 and 6 of the Regulations approved by this resolution may be applied before their approval in accordance with the specified Regulations.
  3. Recognize as invalid: Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” (Collection of Legislation of the Russian Federation, 2005, N 14, art. 1251); Decree of the Government of the Russian Federation of December 5, 2006 N 743 “On amending paragraph 2 of the Decree of the Government of the Russian Federation of March 31, 2005 N 171” (Collected Legislation of the Russian Federation, 2006, N 50, Art. 5347); Decree of the Government of the Russian Federation dated August 27, 2007 N 542 “On amending paragraph 2 of the Decree of the Government of the Russian Federation dated March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without application of cash register equipment" (Collected Legislation of the Russian Federation, 2007, No. 36, Art. 4382).

Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment

  1. This Regulation establishes the procedure for organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, subject to the issuance of a document drawn up on a strict reporting form, equivalent to a cash receipt, as well as the procedure for approval, recording, storage and destruction of such forms.
  2. Receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents equivalent to cash receipts are drawn up on strict reporting forms intended for making cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population. checks (hereinafter referred to as documents).
  3. The document must contain the following details, except for the cases provided for in paragraphs 5 and 6 of these Regulations: a) name of the document, six-digit number and series; b) name and legal form - for the organization; last name, first name, patronymic - for an individual entrepreneur; c) location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person having the right to act on behalf of the legal entity without a power of attorney); d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document; e) type of service; f) the cost of the service in monetary terms; g) the amount of payment made in cash and (or) using a payment card; h) date of calculation and preparation of the document; i) position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur); j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.
  4. The document form is printed or generated using automated systems. A document form produced by printing must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of its execution, circulation), unless otherwise provided by regulatory legal acts on the approval of forms of such document forms.
  5. If, in accordance with the legislation of the Russian Federation, federal executive bodies are vested with the authority to approve forms of document forms used in the provision of services to the population, such federal executive bodies approve the specified forms of document forms for making cash payments and (or) settlements using payment cards without the use of cash register equipment.
  6. If it is necessary to exclude from the document form the details provided for in subparagraphs “g” - “i” of paragraph 3 of these Regulations, the form of document forms for the provision of services by cultural institutions (cinema and film distribution institutions, theatrical and entertainment enterprises, concert organizations, philharmonic groups, circus enterprises and zoos, museums, parks (gardens) of culture and recreation), including exhibition services and artistic design, and physical culture and sports services (carrying out sports and entertainment events) are approved by the relevant federal executive authorities, performing the functions of developing state policy and normative -legal regulation in the established field of activity.
  7. The list of information contained in the documents specified in paragraphs 5 and 6 of these Regulations is established by the federal executive authorities vested with the authority to approve the forms of document forms. The forms of document forms approved in accordance with paragraphs 5 and 6 of these Regulations are used by organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved.
  8. When filling out a document form, it must be ensured that at least 1 copy is completed at the same time, or the document form must have detachable parts, unless otherwise provided by the regulatory legal acts of the federal executive authorities specified in paragraphs 5 and 6 of these Regulations.
  9. The affixing of the series and number on the form of a printed document is carried out by the manufacturer of the forms. Duplicating the series and number on the document form is not allowed, with the exception of the series and number applied to the copy (tear-off parts) of the document form, drawn up in accordance with paragraph 8 of these Regulations.
  10. The document form must be filled out clearly and legibly; corrections are not allowed. A damaged or incorrectly filled out document form is crossed out and attached to the document form book for the day on which they were filled out.
  11. Formation of document forms can be done using an automated system. At the same time, in order to simultaneously fill out the document form and issue the document, the following requirements must be met: the automated system must be protected from unauthorized access, identify, record and save all operations with the document form for at least 5 years; When filling out a document form and issuing a document by an automated system, the unique number and series of its form are stored.
  12. Organizations and individual entrepreneurs, at the request of tax authorities, are required to provide information from automated systems about issued documents.
  13. Accounting of document forms produced by printing, according to their names, series and numbers, is maintained in the document form book. The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization (individual entrepreneur), and also sealed (stamp).
  14. The head of the organization (individual entrepreneur) concludes with the employee, who is entrusted with receiving, storing, recording and issuing document forms, as well as accepting cash from the population according to the documents, an agreement on financial liability in accordance with the legislation of the Russian Federation. The head of the organization (individual entrepreneur) creates conditions that ensure the safety of document forms.
  15. Document forms received by the organization (individual entrepreneur) are accepted by the employee specified in paragraph 14 of these Regulations in the presence of a commission formed by the head of the organization (individual entrepreneur). Acceptance is made on the day the document forms are received. Upon acceptance, the compliance of the actual quantity, series and numbers of document forms with the data specified in the accompanying documents (invoices, receipts, etc.) is checked, and an acceptance certificate of document forms is drawn up. The act approved by the head of the organization (individual entrepreneur) is the basis for the acceptance of document forms for registration by the specified employee.
  16. Document forms are stored in metal cabinets, safes and (or) specially equipped premises under conditions that prevent their damage and theft. At the end of the working day, the storage area for document forms is sealed or sealed.
  17. Inventory of document forms is carried out within the time frame for conducting an inventory of cash in the cash register.
  18. When monitoring the proper use of document forms, the presence of the seal of the organization (individual entrepreneur) and the signature of the chief accountant (accountant) or individual entrepreneur on the covers (sheets pasted on books) of used books with receipts (bound forms) is checked, as well as the presence of copies of documents (stubs) documents), the absence of corrections in them, the correspondence of the amounts indicated in the copies (the spines of the documents) with the amounts reflected in the cash book.
  19. Copies of documents (stubs) confirming the amount of cash received (including using payment cards) packed in sealed bags are stored in a systematic manner for at least 5 years. At the end of the specified period, but not earlier than the expiration of a month from the date of the last inventory, copies of documents (stubs) are destroyed on the basis of an act of their destruction drawn up by a commission formed by the head of the organization (individual entrepreneur). Incomplete or damaged document forms are destroyed in the same manner.
  20. If documents are used, cash payments and (or) payments using payment cards without the use of cash register equipment are carried out in the following order: a) when paying for services in cash, an authorized person of the organization (individual entrepreneur): fills out the document form, excluding the place for personal signature (if such details are available); receives funds from the client; names the amount of funds received and places them separately in full view of the client; signs the document (if there is space for a personal signature); names the amount of change and gives it to the client along with the document, while paper bills and small change coins are issued at the same time; b) when paying for services using a payment card, an authorized person of the organization (individual entrepreneur): receives a payment card from the client; fills out the document form, with the exception of the space for personal signature (if such details are available); inserts a payment card into a device for reading information from payment cards and receives confirmation of payment on the payment card; signs the document (if there is space for a personal signature); returns the payment card to the client along with a document and a document confirming the transaction using the payment card; c) when making a mixed payment, in which one part of the service is paid in cash, the other - using a payment card, the issuance of the document and change, as well as the return of the payment card, are carried out simultaneously.

Chairman of the Government of the Russian Federation V. Zubkov

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